I.TA S. NOS. 1714/HQ OF 1989-90, 507/HQ AND 678/HQ OF 1990-91 versus I.TA S. NOS. 1714/HQ OF 1989-90, 507/HQ AND 678/HQ OF 1990-91
Sections 111 and 13 (1) (d) CBR Circular No. (1) dt 14/91, dated 28 4 1991 Assessment of property by officer assessing criminal income, Assisi for assessment of property value Less than the set price was displayed. The purpose of stamp duty by the District Authority's Assessing Officer relied on the values determined by the district authorities, which were prepared by such statistics in which an authority held specific information about the transactions involved in the case. Therefore, in the case of a Real Estate Assessing Officer, the surplus was increased on the basis of the amount which was permissible when the increase was based on the data calculated under the District Authority under Section 27A, Stamp Act 1899 and Such duty was paid, then there was a penalty for hiding.
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